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中華人民共和國海關稽查條例 (英文版)

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Promulgation date

1997/01/03

Effective region

NATIONAL

Promulgator

State Council

Document no

Order of the State Council No. 209

Effectiveness

Effective

Effective date

1997/01/03

Category

Miscellaneous ( Miscellaneous )



Regulations of the People's Republic of China on Customs Inspections

Order of the State Council No. 209
 

January 3, 1997
 

Chapter I General Provisions
 

Article 1 These Regulations are hereby formulated with a view to establishing and perfecting the Customs inspection system and strengthening Customs supervision and control so as to maintain a normal import and export order, protect the legitimate rights and interests of parties concerned, guarantee tax revenue of the State, and promote the development of foreign trade.
 

Article 2 For the purpose of theses Regulations, the term "Customs inspection" means the inspection made by the Customs, within three years from the date when the import and export goods are released or within the Customs supervision and control period of bonded goods or imported goods with tax deduction or exemption, on the account books, vouchers, Customs declaration documents and other relevant materials (hereinafter referred to as the relevant materials) and the relevant import and export goods of the party being inspected so as to supervise and control the authenticity and legality of the import and export activities of the said party.
 

Article 3 The Customs shall carry out Customs inspection on the following enterprises and units directly related to import and export activities:
 
1. Enterprises and units engaged in foreign trade.
 
2. Enterprises engaged in processing trade.
 
3. Enterprises engaged in bonded business.
 
4. Enterprises and units utilizing or operating imported goods with tax deduction or exemption.
 
5. Enterprises engaged in Customs declaration.
 
6. Other enterprises and units engaged in businesses directly related to import and export activities set by the General Administration of Customs.
 

Article 4 When carrying out inspections, the Customs and its staff shall be objective, impartial, practical and realistic, honest and clean; keep commercial secrets of the parties under inspection, and refrain from infringing upon the legitimate rights and interests of the parties under inspection.
 

Chapter II Management of Relevant Materials
 

Article 5 Account books, accounting vouchers, accounting reports and other accounting materials established and compiled by enterprises and units directly related to import and export activities shall record and reflect the import and export business authentically, correctly and completely.
 

Article 6 The enterprises and units directly related to import and export activities shall keep the account books, accounting vouchers, accounting reports and other accounting materials in accordance with the time limits prescribed in relevant laws and regulations for keeping them. The Customs declaration documents, documents for import and export, contracts and other materials directly related to import and export businesses shall be kept for 3 years from the date when the import/export goods are released.
 

Article 7 Where the accounting system of an enterprise or unit directly related to import and export activities is sound and its book keeping and business accounting can be carried out by computers, their accounting records stored in and printed from computers shall be treated as accounting materials and which shall be printed out as written records for keeping in accordance with these Regulations.
 

Article 8 Enterprises and units directly related to import and export activities shall, according to requirements of the Customs, submit materials concerning the purchase, marketing, processing, utilizing, loss and inventory of import and export goods.
 

Chapter III Implementation of Customs Checks
 

Article 9 The Customs shall determine the focal points of Customs inspections and draw up annual plans for Customs inspections according to the requirements of Customs supervision and control and the specific situation of import and export enterprises and units as well as import and export goods.
 

Article 10 To carry out inspections, the Customs shall, 3 days before the start of the inspections, notify the enterprises and units to be inspectioned (hereinafter referred to as the parties for inspection) in written form. Under special circumstances and upon the approval of the Director General of the Customs, the Customs may carry out inspections without prior notice.
 

Article 11 When the Customs implements inspections, a inspection team shall be formed. The inspection team shall consist of two persons at least.
 

Article 12 When carrying out inspections, Customs officers shall show their Customs Check Certificates.
 
The Customs Check Certificates shall be uniformly produced and issued by the General Administration of Customs.
 

Article13 When carrying out inspections, if any Customs officer has a direct interest relation with the party being inspectioned, he shall withdraw.
 

Article 14 The Customs may exercise the following power when carrying out inspection:
 
1. To consult and copy relevant materials of the party being inspectioned.
 
2. To enter the production and operation areas and storage areas of the party being inspectioned to inspect the production and operation situation and the goods related to import and export activities.
 
3. To inquire into situations and matters related to import and export activities with the legal representative, the person in charge and other related personnel of the party being inspectioned.
 
4. To inquire about the savings accounts in commercial banks or other financial institutions of the party being inspectioned upon the approval of the Director General of the Customs.
 

Article 15 Should the Customs discover, when carrying out inspection, that the relevant materials might be transferred, concealed, distorted or destroyed by the party being inspected, it may seal and keep the relevant materials temporarily upon the approval of the Director General of the Customs. This measure shall by no means hamper the normal production and operation activities of the party being inspected.
 
After the Customs has ascertained the facts of the matters concerned or obtained evidence, it shall release the sealed relevant materials immediately.
 

Article 16 Should the Customs discover that, while carrying out inspection, the import and export goods of the party being inspected are suspicious of breaking the
 Customs Law and other relevant laws and regulations, it can seal and keep the relevant import and export goods. 

Article 17 A party being inspected shall cooperate the Customs inspection with the Customs and provide necessary working conditions for the Customs.
 

Article 18 A party being inspected shall accept Customs inspection, make true reports to the Customs, and provide the relevant materials without refusal, delay or concealment.
 
Where the party being inspected uses computers for book keeping, it shall provide the Customs the software for book keeping, user's guide and relevant materials.
 

Article 19 When the Customs consults or copies the relevant materials of the party being inspected or enters its production and operation areas or storage areas to conduct inspection, the legal representative, the chief leader or the authorized representative of the party being inspected shall be present to inspection the account books, open storage areas, move goods or untie packaging upon the request of the Customs.
 

Article 20 During Customs inspection, enterprises and units that have financial contacts or other business relations with the party being inspected shall truthfully report relevant matters of the party being inspected to the Customs and provide the Customs with relevant materials and evidences.
 

Article 21 After having conducted the inspection, the Customs inspection team shall submit a inspection report to the Customs. Comments of the party being inspected shall be solicited before the inspection report is submitted to the Customs. The party being inspected shall, within 7 days as of the date when it receives the inspection report, submit its comments in written form to the Customs.
 

Article 22 The Customs shall, within 30 days as of the date when it receives a inspection report, make a decision on the inspection and send the decision to the party being inspected.
 

Chapter IV Disposal of Results of Customs Checks
 

Article 23 If any customs duties or other import taxes are found to be paid insufficiently or evaded, the Customs shall collect these duties or taxes according to stipulations in the
 Customs Law and other laws and regulations concerning taxation. Where the taxes are insufficiently paid or evaded due to infringement of stipulations on the part of the parties being inspected, the Customs shall impose taxes according to the Customs Law and other laws and regulations concerning taxation. 
A party being inspected that fails to pay taxes within the time limit prescribed by the Customs shall be subject to measures of compulsory enforcement taken by the Customs according to the first paragraph of
 Article 37 of the Customs Law. 

Article 24 The import and export goods sealed up or seized according to Article 16 of these Regulations shall be released immediately when suspicion of law infringement is ruled out through Customs inspections. If these goods are proved to be illegal through Customs inspections, the Customs shall handle the case according to the
 Customs Law and its Details Rules for Imposing Administrative Penalties. 

Article 25 A party being inspected shall, if found to be in violation Customs supervision and control rules during the Customs inspection, be handled by the Customs in accordance with the
 Customs Law and its Details Rules for Imposing Administrative Penalties. 

Article 26 A party being inspected, that is found to have been engaged in smuggling during the Customs inspection and thus commit a crime, shall be subject to criminal prosecution pursuant to law. If the case is not serious enough to constitute a crime, it shall be handled by the Customs in accordance with the
 Customs Law and its Details Rules for Imposing Administrative Penalties. 

Article 27 Taxes that are levied or collected retrospectively, smuggled goods and illegal revenues that are confiscated, and fines that are imposed by the Customs during Customs inspections shall be turned over to the state treasury.
 

Article 28 Where a dispute arises between a party being inspected and the Customs concerning tax payment, it shall be handled according to
 Article 46 of the Customs Law. 

Chapter V Legal Liabilities
 

Article 29 If a party has any of the following acts, it shall be ordered by the Customs to correct within a prescribed time limit, failing to do so, it shall be imposed a fine of RMB10,000 Yuan to RMB 30,000 Yuan; if the case is serious, its qualification for Customs declaration shall be cancelled; the chief leaders and other persons directly responsible shall be imposed a fine of RMB 1,000 Yuan to RMB 5,000 Yuan:
 
1. Providing the Customs with false information or concealing important facts.
 
2. Refusing or delaying supply of relevant materials.
 
3. Transferring, concealing, altering or destroying the relevant materials.
 

Article 30 If a party being inspected does not establish or compile the relevant materials, the Customs shall order it to redress within a prescribed time limit, failing to do so, it shall be imposed a fine of RMB 10,000 Yuan to RMB 50,000 Yuan; if the case is serious, its Customs declaration qualification shall be cancelled; and their leaders and other directly responsible personnel shall be subject to a fine of RMB 1,000 Yuan to RMB 5,000 Yuan.
 

Article 31 Where any of the staff of the Customs neglects his duty, engages in malpractice or irregularities, abuse his power, or receive or extort money or gifts from the party being inspected during performance of duties, if it constitutes a crime, criminal liabilities shall be investigated pursuant to law; if it doesn't constitute a crime, administrative punishments shall be imposed.
 

Chapter VI Supplementary Provisions
 

Article 32 These Regulations shall be implemented by the General Administration of Customs.
 

Article 33 These Regulations shall enter into force as of the date of promulgation.
 

 

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